The Government of Punjab, on December 23, 2025, issued a notification under section 11(1) of the Punjab Goods and Services Tax Act, 2017, amending an earlier exemption notification dated February 28, 2019, as recommended by the Goods and Services Tax Council. The amendment has been issued in public interest by the Governor of Punjab.
The notification substitutes clause (c) of the Explanation in the earlier notification to revise the definition of “Nominated Agency”. Under the amended provision, “Nominated Agency” now refers to entities specified in Lists 13, 14, and 15 appended to Table 1 of Customs Notification No. 45/2025-Customs dated October 24, 2025, as published in the Gazette of India.
The amendment is given retrospective effect and is deemed to have come into force from November 1, 2025, thereby aligning the State GST exemption framework with the updated central customs notification and ensuring uniformity in the treatment of nominated agencies.
[Notification No. S.O. 1/P.A.5/2017/S.11/2026]
